{"id":7142,"date":"2025-12-08T17:42:33","date_gmt":"2025-12-08T12:12:33","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7142"},"modified":"2025-12-08T17:54:25","modified_gmt":"2025-12-08T12:24:25","slug":"repair-and-maintenance-of-foreign-ships-at-indian-ports-treated-as-export-of-services-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/repair-and-maintenance-of-foreign-ships-at-indian-ports-treated-as-export-of-services-cestat","title":{"rendered":"Repair and Maintenance of Foreign Ships at Indian Ports Treated as Export of Services | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000409705\/repair-and-maintenance-services-of-foreign-ships-docked-at-indian-port-qualify-as-export-of-services-cestat\">Amar Marine Enterprises vs. Commissioner of Central Excise, Mangalore (2025) 35 Centax 189 (Tri.-Bang)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>P.A. Augustian<\/strong>, Member (J) &amp; <strong>R. Bhagya Devi<\/strong>, Member (T)<\/li>\n<li><strong>Shri Pradyumna G.H.<\/strong>, Advocate, for the Appellant.<\/li>\n<li><strong>Mrs Money Jain<\/strong>, Joint Commissioner (AR), for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee was engaged in the repair and maintenance of ships. During the audit, it was observed that in respect of repair and maintenance carried out on foreign ships, since the payments are received in convertible foreign currency, service tax was not discharged by them. The matter reached the South Zonal Bench of CESTAT.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Tribunal held that the assessee had undertaken repair and maintenance service of the foreign ships docked at the Indian Port. After repair, they leave the Indian Territorial Waters and enter the International Maritime Zone. It was also a fact that for the above repairs, payments were received in convertible foreign currency. Thus, the conditions laid down vide Rule 3(2) of the Export Service Rules read with the Board <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20111%2F5%2F2009-S.T.&amp;itemType=AP\">Circular No. 111\/5\/2009-S.T.<\/a>, dated 24.02.2009 and the clarification by <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20141%2F10%2F2011-TRU&amp;itemType=AP\">TRU-141\/10\/2011<\/a>, dated 13.05.2011 stands satisfied. The Circular states that &#8220;used outside India should be interpreted to mean that the benefit of the service should accrue outside India&#8221;.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Arcelor Mittal Stainless (I) Pvt. Ltd. v. Commissioner \u2014 2023 (11) Centax 269 (Tri. &#8211; L.B.) \u2014 Followed [Paras 3.1, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2010%20(18)%20S.T.R.%20439%20(Tribunal)&amp;itemType=AP\">Commissioner v. B.A. Research India Ltd.<\/a> \u2014 2010 (18) S.T.R. 439 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(27)%20S.T.R.%20225%20(Kar.)&amp;itemType=AP\">Commissioner v. Motor World<\/a> \u2014 2012 (27) S.T.R. 225 (Kar.) \u2014 Relied on [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(34)%20S.T.R.%20554%20(Bom.)&amp;itemType=AP\">Commissioner v. SGS India Pvt. Ltd.<\/a> \u2014 2014 (34) S.T.R. 554 (Bom.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(24)%20S.T.R.%2060%20(Tribunal)&amp;itemType=AP\">SGS India Pvt. Ltd. v. Commissioner<\/a> \u2014 2011 (24) S.T.R. 60 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20111%2F5%2F2009-S.T.&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 111\/5\/2009-S.T.<\/a>, dated 24-2-2009 [Paras 3, 8, 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20141%2F10%2F2011-TRU&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 141\/10\/2011-TRU<\/a>, dated 13-5-2011 [Paras 3, 9]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2021%2F2003-S.T.&amp;itemType=AP\">Notification No. 21\/2003-S.T.<\/a>, dated 20-11-2003 [Paras 2, 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%209%2F2005-S.T.&amp;itemType=AP\">Notification No. 9\/2005-S.T.<\/a>, dated 3-3-2005 [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2010%2F2005-S.T.&amp;itemType=AP\">Notification No. 10\/2005-S.T.<\/a>, dated 3-3-2005 [Paras 2, 3]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Amar Marine Enterprises vs. Commissioner of Central Excise, Mangalore (2025)&hellip;<\/p>\n","protected":false},"author":8,"featured_media":7161,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-7142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Repair and Maintenance of Foreign Ships at Indian Ports Treated as Export of Services | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT holds that repair and maintenance of foreign ships at Indian ports qualify as export of services where payment is received in foreign currency, satisfying Export Rules.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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